A sample of purchase orders and accompanying receiving reports were linked to the purchasing notebook and the cash disbursements record by an auditor. The goal of this substantive audit procedure was...

A sample of purchase orders and accompanying receiving reports were linked to the purchasing notebook and the cash disbursements record by an auditor. The goal of this substantive audit procedure was most likely to: a. Verify that cash disbursements were for goods actually received b. Determine whether purchases were properly recorded c. Identify unusually large purchases that should be investigated further. d. Test whether payments were for goods actually ordered